Računovodstveni i porezni tretman neprofitnih organizacija u Republici Hrvatskoj

master's thesis

• Title (english): Accounting and tax treatment of nonprofit organizations in the Republic of Croatia
• Author: Jelena Tvrdinić
• Mentor: Martina Dragija Kostić (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-03-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Neprofitne organizacije su rastući segment današnjeg demokratskog društva te se često zovu treći sektor. Radi se o nevladinim organizacijama koje se osnivaju s ciljem promicanja opće dobrobiti i od velike su koristi zajednici. Njihov utjecaj u svijetu jača te je stoga sve veća zainteresiranost za njihov rad. Mogu se definirati kao organizacije koje su osnovane u svrhu obavljanja neprivrednih djelatnosti i koje se ne financiraju prihodima od prodaje dobara ili usluga već od donacija, članarina, dotacija, subvencija, darova i mnogih drugih novčanih pomoći. Djeluju u različitim organizacijskim oblicima, a najčešće se dijele na državne ili javne i nedržavne odnosno privatne. Razlikuju se od profitnih organizacija u smislu odsustva mjerenja profita, s obzirom da ne temelje svoju djelatnost na stjecanju profita. Također se na njih primjenjuje drugačiji računovodstveni i porezni tretman. No, zbog specifičnosti poslovanja određenih vrsta neprofitnih organizacija, nisu strogo definirane zakonom već je potrebno detaljno upoznavanje s njihovom prirodom poslovanja kako bi se utvrdilo djeluju li zaista za opće dobro ili služe kao izvor zarade za pojedine skupine. Cilj ovog rada je prikazati obilježja i vrste neprofitnih organizacija, definirati računovodstvene obveze, poslovne knjige, knjigovodstvene isprave i financijske izvještaje te objasniti porezni tretman neprofitnih organizacija.

Abstract (english)

Non-profit organizations are a growing segment of today's democratic society and are often called the third sector. These are non governmental organizations that are established with the aim of promoting the general welfare and are of great benefit to the community. Their influence in the world is getting stronger and therefore the interest in their work is growing. They can be defined as organizations that were founded for the purpose of performing non-economic activities and are not financed by sellling goods or services, but by donations, membership fees, grants, subsidies, gifts and many other financial aids. They operate in different organizational forms, and are most often divided into public and private. They differ from profit organizations in terms of the absence of profit, since they do not base their activity on the acquisition of profit. They are also subject to different accounting and tax treatment. However, due to the specificity of work of certain types of non-profit organizations, they are not strictly defined by law, but a detailed understanding of their nature of operations is necessary in order to determine whether they really work for the common good or serve as a source of income for certain groups. The aim of this paper is to explain the characteristics of non-profit organizations, their types, to define accounting obligations, accounting documents, books and financial statements, and to explain the tax treatment of non-profit organizations.

• Keywords: neprofitna organizacija; računovodstvo; financijski izvještaji; porezni tretman
• Keywords (english): non-profit organization; accounting; financial statements; tax treatment
• Language: croatian
• URN:NBN: urn:nbn:hr:148:840224
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-03-28 09:54:49